Wednesday, May 6, 2020

A Murdur Is Announced Free Essays

A Murder Is Announced A Murder Is Announced is a work of detective fiction by Agatha Christie and first published in the UK by the Collins Crime Club in June 1950 and in the US by Dodd, Mead and Company in the same month. The UK edition retailed at eight shillings and sixpence (8/6) and the US edition at $2. 50. We will write a custom essay sample on A Murdur Is Announced or any similar topic only for you Order Now ] The novel features her detective Miss Marple and is considered a crime novel classic. The book was heavily promoted upon publication in 1950 as being Christie’s fiftieth book, although in truth this figure could only be arrived at by counting in both UK and US short story collections. Plot summary A strange notice appears in the morning paper of a perfectly ordinary small English village, Chipping Cleghorn: â€Å"A murder is announced and will take place on Friday, October 29th, at Little Paddocks, at 6:30 p. m. Friends accept this, the only intimation. † This apparently comes as a great surprise to Letitia Blacklock, the owner of Little Paddocks, as she has no idea what the notice means; she didn’t place it and none of her companions knows more than she. Miss Blacklock decides to take it in her stride and prepares herself to have guests that evening. Naturally, the villagers are intrigued by this notice, and several of them appear on the doorstep with awkward reasons but a definite interest. As the clock strikes 6:30, the lights go out and a door swings open, revealing a man with a blinding torch. In a heavily accented voice, the man demands they â€Å"Stick ’em up! † Most of the guests do so, believing it to be part of a game. The game ends when shots are fired into the room. The door slams shut, and panic takes hold: in short order, it’s discovered that the fuses are blown, the gunman has been shot, and Ms. Blacklock’s ear is bleeding, apparently from a bullet’s near-miss. The most curious thing of all is the gunman: he is recognized by Dora Bunner (an old friend of Letitia’s, affectionately known as â€Å"Bunny,† who lives at Little Paddocks as her companion) as Rudi Scherz, the receptionist at a local spa, who had asked Letitia for money just a few short days ago. The police are called in. All clues suggest that the case is merely a strange suicide or accidental death, but Inspector Craddock is uneasy about both possibilities. As luck would have it, Miss Marple is a guest at the very same spa where Rudi Scherz was employed. Craddock is advised to involve her in the case, and the two commence working together. At the spa, it emerges that Rudi has a criminal background, but petty theft and forgery rather than any more serious crime. His girlfriend, a waitress at the spa, however, reveals that he had been paid to appear as the holdup man; he believed it was all â€Å"a silly English joke†, and was clearly not planning on being shot at. With this new knowledge, Craddock returns to Chipping Cleghorn. Miss Marple, not uncoincidentally, is the godmother of the local vicar’s wife, and decides to stay with her. The first step is to establish a motive for Scherz’s attack on Miss Blacklock. This presents a problem: Letitia has no known enemies. She worked for a successful financier (Randall Goedler) and has done quite well for herself but is not herself wealthy. She does not lead a lavish life and, aside from her house, she has only enough to live on. However, she may shortly come into a great deal of money; Randall Goedler’s estate passed to his wife, Belle, when he died. Belle is frail, and is now very near death. When Belle dies, Miss Blacklock inherits everything. If, however, she predeceases Belle, the estate goes to the mysterious â€Å"Pip† and â€Å"Emma†, children of Randall’s estranged sister, Sonia. No one knows where these two are, much less what they look like. Inspector Craddock discovers oil on the hinges of a door into the parlour (where the shooting took place) thought to be unused, and Bunny mentions that until quite recently there had been a table placed against the door. Inspector Craddock travels to Scotland to meet Belle; she mentions that Letitia had a beloved sister, Charlotte, who was born with a goiter. Their father, an old-fashioned doctor, tried unsuccessfully to treat Charlotte, but she only withdrew further into herself as her goiter got worse. Their father died shortly before World War II, and Letitia gave up her job with Goedler and took her sister to Switzerland for the necessary surgery to repair the defect. The two sisters waited out the war in the Swiss countryside, but before it was over, Charlotte died very suddenly. Letitia returned to England shortly thereafter. Miss Marple takes tea with Bunny during her shopping trip with Letitia, and Bunny reveals several details about the case: she talks about the recently oiled door she found with the Inspector; she’s sure that Patrick Simmons, a young cousin of Letitia’s who, with his sister Julia, is also staying at Little Paddocks, is not as he appears; and, most tellingly, she’s absolutely positive there was a different lamp in the room on the night of the murder (the one with the shepherdess and not with the shepherd) than there was now. Their tete-a-tete is interrupted, however, as Letitia arrives, and she and Bunny resume their shopping. That evening, Letitia arranges a birthday party for Bunny, complete with almost everyone who was at the house when Rudy Scherz was kills; and she asks Mitzi to make her special cake, which Patrick has nicknamed â€Å"Delicious Death†. This was while post-war austerity rationing was in effect — butter and eggs were hard to come by even in a rural community, and the chocolate and raisins used in the cake were very difficult to get. A box of chocolates is also a present. Bunny loves chocolate but it gives her a headachek and she can’t find the aspirin she bought. She takes some of Letitia’s aspirin instead, lies down for a nap – and dies. Miss Marple visits Ms. Blacklock, who mourns Bunny and starts crying. Miss Marple asks to see photo albums which might contain pictures of Sonia Goedler, Pip and Emma’s mother, but all photos of Sonia were taken out of the albums recently, although they were in place before the death of Rudi Scherz. Through deduction and re-enactment, Misses Hinchliffe and Murgatroyd (two spinster farmers who were also present at the time of the Scherz murder) figure out that Miss Murgatroyd could see who was in the room as she was standing behind the door when it swung open; she couldn’t have seen Rudi as he was on the other side of the opened door, but she could see whose faces were illuminated by the torch beam. The two women conclude that the person who wasn’t in the room (and therefore not seen by Miss Murgatroyd) could have sneaked out of the room when the lights went out and come around behind Rudi, and shot at him—and Miss Blacklock. Just as she remembers the one person not in the room, the stationmaster calls to notify them that a dog has just arrived. As Miss Hinchliffe pulls away in her car, Miss Murgatroyd runs into the driveway, shouting â€Å"She wasn’t there! † She is murdered while Miss Hinchliffe is away, and so does not reveal whom she did not see. Miss Hinchliffe returns and meets Miss Marple. They discover Murgatroyd’s body, and a distraught Hinchliffe informs Miss Marple of Murgatroyd’s cryptic statement. At Little Paddocks, Letitia receives a letter from the real Julia Simmons in Perth. She confronts â€Å"Julia† with the letter, and â€Å"Julia† reveals that she is actually Sonia’s daughter, Emma Stamfordis, masquerading as Julia so that she could attempt to gain a portion of the inheritance from Letitia and let the real Julia spend time pursuing an acting career. Julia/Emma insists she is uninvolved in the assassination attempt—she was a crack shot during the French Resistance and would not have missed at that range, even in the dark—nor did she wish to prevent Letitia from inheriting Randall Goedler’s estate. She had intended to ingratiate herself with Letitia and try to obtain a portion of the money, and once the murder took place, had no choice but to continue the masquerade. Phillipa Haymes (a boarder at Little Paddocks and a young widow) sneaks into the kitchen to speak to Julia/Emma, but Julia/Emma sends her away before finding out what Phillipa had to say. That night, the vicar’s cat, Tiglath Pileser, knocks over a glass of water onto a frayed electrical cord, which causes the fuses to blow, and the final clue falls into place for Miss Marple. Inspector Craddock gathers everyone at Little Paddocks and launches the final inquest, which is interrupted by Mitzi, Letitia’s foreign â€Å"lady-help†, crying out that she saw Letitia commit the murder. The inspector does not believe her, and continues with his questioning. The inspector continues, and quickly insinuates that Edmund Swettenham who, with his widowed mother, was also present at the shooting, is in fact Pip. However, Phillipa comes forward and confesses that she is in fact Pip; Inspector Craddock then accuses Edmund of wanting to marry a rich wife in Phillipa by murdering Letitia. Edmund denies this and as he does so, a terrified scream is heard from the kitchen. Everyone rushes to the kitchen and discovers Miss Blacklock attempting to drown Mitzi in the sink. Miss Blacklock is arrested by a local constable who has been hiding in the kitchen with Miss Marple, who imitates Dora Bunner’s voice to make Ms. Blacklock break down. Miss Marple explains it quite simply: it wasn’t Charlotte who died in Switzerland, but Letitia. Charlotte, aware that Letitia was in line to inherit a fortune, posed as Letitia and returned to England; few people knew Charlotte, as she had been a recluse before leaving England, and a slight change in Letitia’s appearance could be explained away to casual acquaintances by her time abroad during the war. She only needed to avoid people who knew Letitia well, such as Belle Goedler, and to always cover her throat with strings of pearls or beads to hide the scars from her goiter surgery. Bunny was one of the few people who remembered Charlotte as Charlotte, but by then, Charlotte was so lonely that she allowed her old chool friend to move in. However, Rudi Scherz could have ruined everything: he worked at the Swiss hospital where Charlotte had been treated and could therefore identify Charlotte as herself. This is why Letitia/Charlotte hired him to come to Chipping Cleghorn and â€Å"hold up† a room full of guests: she blew the fuse by pouring water from a vase of flow ers onto the frayed cord of a lamp, slipped out the second door, stood behind Rudi, and shot him. She then nicked her ear with a pair of nail scissors and rejoined the others, playing the part of perplexed host. Bunny became the next target because she, too, could reveal too much. Bunny had an eye for detail, but was prone to slip-ups: on several occasions, she referred to Ms. Blacklock as â€Å"Lotty† (short for â€Å"Charlotte†) instead of â€Å"Letty† (short for â€Å"Letitia†), and her conversation with Miss Marple in the cafe proved fatal. Miss Murgatroyd, the final victim, was also killed for guessing too much and for coming to the realization that Letitia/Charlotte was the one person, beside herself, whose face was not illuminated by Rudi Scherz’s torch. Mitzi and Edmund had been persuaded by Miss Marple to play parts in tripping Charlotte Blacklock up; Miss Marple’s plans were almost brought down when Phillipa admitted to being Pip, but Inspector Craddock thought fast enough to turn around and claim Edmund was after Phillipa’s money. In the end, Phillipa/Pip and Julia/Emma inherit the Goedler fortune; Edmund and Phillipa/Pip get married and return to Chipping Cleghorn to live. Characters in â€Å"A Murder is Announced† * Miss Jane Marple * Inspector Dermot Craddock Letitia Blacklock, lady of the house, in her early/mid 60s * Dora Bunner, her elderly fluttery childhood friend, usually known by her nickname, â€Å"Bunny† * Patrick and Julia Simmons, Miss Blacklock’s spoiled and foolish young cousins (who call her Aunt) * Mitzi, Miss Blacklock’s foreign housekeeper and cook, a young refugee * Phillipa Haymes, a young widowed paying guest/gardener with a young son at boarding school * Colonel Ar chie Easterbrook, blustery old colonel just returned from India * Laura Easterbrook, his considerably younger, glamorous wife * Mrs Swettenham, elderly lady who dotes on her son Edmund Swettenham, cynical young writer * Miss Hinchcliffe, efficient lady farmer * Miss Amy Murgatroyd, her pleasant but giggly companion * Belle Goedler, dying widow of Letitia’s former wealthy employer * Diane `Bunch? Harmon, wife of the local vicar * Julian Harmon, the vicar * Tiglath Pileser, the vicarage cat * Rudi Scherz, a young man of Swiss extraction, the receptionist at a local spa * Myrna Harris, girlfriend of the latter, waitress at local spa * Chief Constable George Rydesdale, Craddock’s superior How to cite A Murdur Is Announced, Essay examples

Australian Mineral Exploration Review Natural Resources in the World

Question: Discuss about the Australian Mineral Exploration Review for Natural Resources in the World. Answer: Introduction: Australia is known for having ample amount of natural resources in the world. It is one of the significant exporters of minerals globally by producing around nineteen mineral resources. Among them some are scarce resources. All minerals are basically taken from approximately its four hundred operating mines. Country has the presence of mineral resources across all the states. Australian minerals are an important asset for its economy, as it contributes ten per cent of its gross domestic product (GDP) in the years 2012-13. Currently this has been reduced to around 8.5% of GDP (calculated on output) and employs about 220,000 people which are around 2% of Australian workforce. Australian mining activities not only help to accumulate the money from exporting its mineral across countries but also help to generate employment opportunities in the country. Around 266000 people directly employed through mining industry (Australian Bureau of Statistics June 2015). Gross value (real) added by Australian Industry: Annually total, as a % of total industry ending June 201415. Australian Industries Percentage of total Industry Other Services 11.80% Mining 9.30% Financial Insurance 9.30% Construction 8.20% Health Care Social Assistance 7.00% Manufacturing 6.60% Professional, Scientific Technical 6.40% Public Administration Safety 5.60% Education Training 4.90% Transport, Postal Warehousing 4.90% Retail Trade 4.80% Wholesale Trade 4.20% Information Media Telecommunications 3.20% Rental, Hiring Real Estate 3.00% Electricity, Gas, Water Waste Services 2.90% Administrative Support Services 2.90% Accommodation Food Services 2.60% Agriculture, Forestry Fishing 2.40% Total 100.00% Source: Australia- Benchmark Report As per the Bureau of Resources and Energy Economics (BREE) statistics, Australia is the largest mineral exporter, exported (excluding oil and gas) worth around $107 billion for the year of 2012-13. This export accounts for 59% of goods and services and 71% of merchandise exports. Countrys largest exporter for minerals and metals are China, Japan, South Korea and India. Some minerals like Nickel, LNG, and Garnet are found only in western part of Australia. Following table shows its mineral production by regions. Selected Australias regions commodities relative to world production ending 2014 Commodity Western Australia Rest of Australia Rest of World Zircon 11% 47% 42% Salt 5% 1% 94% Rutile 5% 57% 38% Nickel 8% 0% 92% LNG 6% 0% 93% Iron ore 37% 2% 61% Ilmenite 5% 11% 84% Gold 6% 3% 91% Garnet 17% 0% 83% Diamonds 14% 1% 84% Alumina 13% 6% 81% Sources: DMP, BREE, Energy Quest and USGS There is various trade theories have been propounded i.e. Absolute advantage, Comparative advantage, Factor Endowments and New Trade theory. But the Australian mining follows both the characteristics of Absolute advantage and Comparative advantage theory. For Scarce Earth Elements (SEE) it follows the theory of Comparative advantage and for other abundance minerals theory of Absolute advantage holds. The Absolute advantage theory advocates about the absolute advantages of the countrys commodity over others while Comparative advantage looks into in the Comparative aspects of the commodities over other countries. In both the cases there will be the terms of trade. Though Australia occupied a significant position in world for its mineral production, fails to contribute significantly in line with the largest scarce earth elements, SEE (include the lanthanide series usually scandium and yttrium). The largest SEE deposit is found in China a place called Bayan Obo. It contributes around 48 M tons of scarce earth oxides out of the world total of 95.27 M tons. Australias share of scarce earth oxides (SEO) to worlds economic resources is modest which accounts 1.65 M tons. Up to year 1995 Australia was the lead producer of scarce earth oxides. This scarce earth oxides extraction is basically from monazite (elements of the byproduct of heavy minerals such as sand mining for ilmenite, rutile zircon). Historically, Australia was the significant exporter of monazite. This monazite is basically come from heavy mineral sands mine. During 1952 to 1995 the export of monazite was around 265 kilotons. Scarce earths made up with a group of 15 elements with its a tomic number starts from 57 to 71 (lanthanum, cerium, praseodymium, promethium, uropium, gadolinium, terbium, holmium, erbium, thulium, ytterbium etc.). It is basically an ample group of elements, ranging from cerium at 60 parts per million to lutetium at 0.5. Scandium and Yttrium are known for scarce earths element because of its composition with scarce earths. The larger demand for scarce earth oxides is attributed due to future expansion in hybrid transport vehicles followed by petroleum, glass, polishing other electronic machineries. Europium and terbium which are known for its precious value, small in their volume are used in the production of phosphors. This is widely used for televisions and energy efficient light purpose globally. Presently there is few scarce earth production in Australia, mining started in the year 2007 at the place called Mount Weld deposit, situated in the region of Western Australia. The resultant outcomes around 98,000 cubic meters of ore being accumu lated and expecting to its ending of a concentration plant at the mining site. The accumulation will be exported to an innovative materials plant that is being built in Malaysia. There is one scarce earth oxides extraction project going on in Western Australia and feasible research undertaken in some part of Australia like the Northern Territory and New South Wales. We can expect that the country becomes a scarce earth oxides exporter once again in future. The production for scarce earths started at small scale in Australia. It is located at Byron Bay in New South Wales. A small amount of monazite is being processed in order to produce cerium oxide which is useful for the purpose of glass polishing. In the year 1969, Port Pirie (in South Australia) was known for its production of various compounds like cerium, lanthanum, yttrium and thorium, stopped its operations in 1972. In past decades it has been noticed that there has been strong growth registered in favor of scarce earths. This demand for scarce earths is because of emerging technology and its application used in the field of glass, polishing, metal alloys and magnets sectors. It accounts 80% of the total market demand of around 124,000 tons of scarce earth oxides. Australian bodies such as Mineral Exploration Review and Australias Identified Mineral Resources annually review the highlight of mineral exploration which also includes scarce earth oxides. Conclusion: In spite of having richness of mineral resources, Australias economic performance has been impugned. During the nineteenth century Australia was the leading producer of scarce earth oxides but it was an incompetent in other minerals, mainly bauxite, coal, and iron ore. A country like Australia which has strong mining sector, why this has been so? The factor may be its small population. Australia has small population to its area and adverse climatic condition, desert regions always the reason for discouragement to the labor mobility across globe. Its adding a pressure on its old demographic generation. A growing number of world researches highlight that natural resource abundance country predominantly mineral has adverse consequences for countrys economic growth (Gavin Wright and Jesse Czelusta, October 2003). References: Australian Mineral Exploration Review Geoscience Australia. Australias Identified Mineral Resources Geoscience Australia. Arafura Resources Ltd, 2012. Australian uranium and rare earths conference 2013 16-17 July 2013, Fremantle, 15 pp. Blainey, Geoffrey (1993). The Rush That Never Ended: A History of Australian Mining. Barrie, J., 1965. Scarce Earths, In: McLeod, I.R. (editor), Australian Mineral Industry: The Mineral Deposits. Bureau of Mineral Resources, Australia, Bulletin 72, 515521. Crossland Uranium Resources Ltd. 2012. Announcement to the Australian Securities Exchange 5 April 2012, 3pp. Hoatson, D.M., Jaireth, S. and Miezitis, Y., 2011. The major scarce -earth-element deposits of Australia: geological setting, exploration, and resources. Geoscience Australia, 204 pp. Maxwell, Philip (2006), Trade in minerals, in Philip Maxwell, ed., Australian Mineral Economics: A Survey of Important Issues, Carlton, Australia, The Australasian Institute of Mining Metallurgy, pp. 27-34.

Tuesday, May 5, 2020

Accounting Standards and Theory

Question: Discuss about theAccounting Standards and Theory. Answer: Introduction The global aqua culture production is increasing on continuous basis and with this increase comes the need to sustainably develop the aqua culture. For this nutrition and feeding plays a crucial role. For developing sustainable feeding and alternative ways which can substitute fish based feeding, a great deal of research and development is required(James, 2009). This study includes the description of RD activities conducted by BSF Ltd to this line and the benefits of sustainable development of aqua feed. The company has find substitute for fish based feed with plant based feed and bacteria based feed. The plant based and bacteria based feeding have their own advantages and disadvantages that would be discussed in this study(Tibbetts, 2015). Research and development has become useful for each type of business unit. It brings various advantages for the business till long term. The study also emphasis on the accounting procedure used for treating Research and development and why it has become important for the companies to take RD activities. Certain conditions are required to be fulfilled for patent valuation and allocating the cost of RD. A brief detail about fair market value and CSIRO grant is also stated in the further study. National and international bodies are also supporting the companies engaged in RD activities by giving grants and subsidies to them. The value of research conducted by the company to the society and environment are both positive and negative. Discuss the Nature of the Research Being Done by BSF Ltd and its Value to the Society Bio-sustainable Feeds (BSF) Ltd do researches in the field of sustainable aqua culture feed. In the sustainable development of aqua culture, nutrition and feeding plays an important role. For high value export markets, the trend in agriculture export market is to emphasize on unsustainable production of species. Today, the agriculture industry is facing a biggest challenge of cost effective and sustainable fish feed. And to combat this challenge, BSF Ltd is doing various type of research in this field. (Greenpeace, 2016)For global food security aqua culture is very much essential and for sustainable expansion of the aqua industries it is necessary to understand the basis health and environmental interactions of farmed fish. Realizing this need and importance, BSF Ltd is working towards this. These types of researches helps the society and environmentalist to see the benefits and effects of the new methods and if they can be employed to develop sustainable aqua culture feed.(European Maritime Day, 2016) Its research on a plant based feed including corn, soya-bean, sunflower, etc. does not resulted into successful research. This research does not bring any good value for the society as the concept of using plant based feed is not nutritional. Plant based feed can be substitute for fishmeal if we reduce the anti-nutritional factors from it. To meet the needs of the user around the globe and to substitute for high price of fishmeal, sustainable aqua feed researches help the society to a great extent.(Aquafeed.com , 2014).BSF Ltd is continuously working towards developing alternative ways of fish feeding. For their constant efforts, the federal government of Australia is also encouraging it by giving it grants. After plant based feeding the company is focusing on use of bacteria for producing fish feed. It is doing sincere efforts to this side and aims at using sugarcane residue, methane gas, etc. from the sewage. This research will be of good value for the society as on one side it is using waste residue from the surroundings which is bio degradable and on the other side it will not have any anti-nutritional factor that cause harm. Discuss the Problems with the Early Research done by BSF Ltd BSF Ltd is constantly engaged in the field of research from last two decades. It works specifically towards the sustainable aqua culture feed. Processing towards developing substitutes for fish meal it research for replacing plant based feed against fish based feed.(Europian Commission , 2015) Many problems have aroused to this research. As the plant base feed, at the place of solving the problem faced accusations from the environmentalist. According to them, it increases the risk of malnutrition and starvation. It does benefits the rich but it is not safe for poor. Increase in stickiness of digested substance in the intestine and inclusion of nutrients caused anti- nutritional effects because it makes these substances unavailable for digestion purpose. (Kumar Barman, 2012)But when we talk about fish meal, its most popular alternative available is soybean meal. Due to the above anti-nutritional factor the use of soybean meal is restricted for aqua feed. The another issue was that the conversion rate from a lower trophic level to a higher trophic level was high in plant based feed as compared to fish based feed was higher. For fish based conversion 10 kg of fish feed is required but for plant based conversion 30 kg of plant wet feed is required. Also during this process of conversion of low value fish into high value fish, many fishes died. It also doubled the growing times of the fish and the mature fish from plant based feed were smaller as compared to fish based feed. It can be said that the fishes were only 60% of the weight of fish based feed grown fishes. This research of BSF Ltd also face a loss of $120 million due to the reason that the high value piscavorian fish failed to blossom. (Hassan, 2016) The main reason for plant based feed is that they are widely available and at cheaper prices. In aqua feeds, fishmeal can be replaced by various plants which contain good protein ingredients. But plants lack in some amino acids so in their inception form plants are restricted to be used in aqua feed. The environmentalist said that using human- quality food crops for the purpose of growing luxury fishes is a bad practice and cannot be better than using low value fish into growing luxury fishes.(Intrexon Corporation; Darling Ingredients Inc., 2016). Due to these long series of issue to this research, developing and using plant based fish feed would not be beneficial for society as well as for the aqua culture. Define and Discuss the Nature of and Differences Between Research and Development (RD). Also, Discuss how Research and Development are Accounted for, why the Differences, and why Firms Engage in RD. Nowadays the main ingredient in fish feed is mainly composed of soya-beans, sunflower, corn, etc. the main reason of that is cost as the cost of feeding by use of these ingredients is approximately less than $500 AUD per ton which is a cost-effective manner of feeding and to create a healthy crop-based feed it is also necessary to understand the complex nutrients structure and the requirements of Omega-3 acids are fulfilled or not but by the use of bacteria developed in sewage, dumps, sugarcane residues, etc. the cost of production of feed can further be cut down to far below than $500 AUD per ton of feed supplies and also there is minimal impact on environment by generating feed through these sources (Tibbetts, 2015). The reason for engaging in these research is to find a sustainable method of aquaculture so that there is no detrimental effects on the fish production and the environmental also it should provide quality food to the consumers at cheap cost so that the problem of malnutrition can be controlled and taken care off and it should benefit the company to develop cheap sources of feeding and also take benefit from the grant it received from Common wealth Scientific and Industrial Research Organization (CSIRO) and to spent $200 million AUD carefully on development of alternative sources of feed. To advance the existing products and procedures or for developing new products, business conducts investigative activities. In wider terms, Research and development are linked to governmental and corporate innovations. RD activities are generally different from one company to another company and generally done to achieve long-term profitability (Investopedia, 2016). It is the main sphere of high tech technology firms and big research organizations. The complex nature of society and external markets has increased the scope of research and development. According to Kothari (2004), Research is the pursuit of truth with the help of study, observation, comparison and experiment; the search for knowledge through objective and systematic method of finding solutions to a problem(Kothari, 2004). Research and development has a very slight line of difference. In the field of research, basic research is done to know more about a subject matter and erect the knowledge related to it. This type of research are fulfills the potential interest of the company. It separates the things that wont work and recognize the invention that work. To deal with a specific need or prerequisite, applied research is used. The research is done with some commercial objectives(Goldense, 2015). It determines the feasible solution and is target specific. Development is the next part to the research. It is a type of research that produces the essential knowledge and design for the subject matter. Here the research findings have been utilized towards specific system or method.(Martin, 2014). Research and development is done when a company conceives the idea of new product. When the feasibility of that prospective product is tested with the support of new science, forms the research portion. Now the scienc e which has been discovered turned into a useful product. This forms the development part(Tarver, 2015). Accounting for research and development is done on the basis of accounting standard 8. This standard is related with the management of cost related to RD.(ICAI, 2016). It includes accounting of such activities that make or improves product. The basis accounting rule to this field is that, charge the expenditures to the expenses as and when they occurred. But it is difficult to record this type of expenses as an asset because future benefits of these expenses cannot be ascertained. Research and development projects are also sometimes funded by a sponsor (Accounting Tools, 2016) The cost related to routine modifications referring the already existed product and product line are not included in the cost of research and development. On the basis of following points the accounting for research and development is done: The relation between cost of research and development and its future benefits are used to find out how the cost is allocated to account ting periods. As this is uncertain to determine the amount of benefit and for how many years these benefits will be received, so the RD cost is generally charged for the period of occurrence. There is a systematic way in which deferred research and development cost is amortized. It can be done either by referencing to a reasonable time period or to the sale. In the process of amortization, to decide on the number of units and time period becomes difficult due to technological obsolescence results which result in uncertainties. The suitable legal requirements should also take into account when the RD cost is to be deferred. For example: according to the provisions of section 205 and 350 of the companies act, the fixed assets which are used for research and development activities should be depreciated. The deferred cost should be allocated systematically by referring to the future accounting periods. Companies nowadays, are more engage in research and developmental activities. By this a company future its objectives and improve operational processes. Innovation and change is the basic idea behind research and development. Consumers demand new and innovative products and if they would be offered something that is not seen before, it would help in creating leap in the market for the companies in terms of sale and market involvement. This allows a company to develop crucial marketing and advertising strategies. New product features and design are created by research and development and through marketing activities these changes are interpreted to attract the customers(Lacoma, 2016). Research and developmental activities help a company to gain knowledge and technology. Based on that knowledge the business runs. Not only product and market research is important but research on the new ways of training employees is also essential. By carefully analyzing the output of the research activities, managers can make decisions about the smooth working of the organization. For developing competitive advantages research and development is a very crucial element. For increasing the pace of growth for organizations, RD can act as a catalyst by bringing in advance products in the market. It is the high time that companies should start considering RD expenses as investment rather than expenditures. For the sustainability of business in long term, inventions and researches are essential in every type of organizations(Murali, 2012). The difference in research done earlier and the research done by BSF Ltd. after considering various issues as directed by environmentalists and impacted on cost to the company are that: In earlier research the company miscalculated the required proportion needed to the farmed fish leading to increase in cost to the company and it also affected their growth rate producing undernourished fishes or dead fishes while the later research by producing fish seeds through bacteria found in sugar cane residue, methane gas from sewage, dumps, etc. has helped BSF Ltd. in getting some success both in production and environmental aspects. Fair Market Value Patent Calculation of Fair Market Patent Scenario 1 2013 2014 2015 2016 2017 2018 Grant received 500 BSF costs incurred -170 -170 -160 -100 -100 Expected Market Value 700 NET CASH FLOWS 500 -170 -170 540 -100 -100 Discount rate 8% Fair Market Value (Present Value) AUD 579.18 Scenario 2 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Grant received 500 BSF costs incurred -170 -170 -160 -100 -100 Expected Market Value 200 200 200 200 200 200 200 200 200 200 NET CASH FLOWS 500 -170 -170 -160 -100 -100 200 200 200 200 200 200 200 200 200 200 Discount rate 8% Fair Market Value (Present Value) AUD 779.28 Assumption It has been assumed that discount rate will remain same for period of evaluation The cash generated is utilized immediately to generate rate of return that is same as discount rate Journal Entries for the Research and Development Transactions Date Particulars AUD $ AUD $ 2012-13 Grant from Commonwealth Scientific and Industrial Research Organization (CSIRO) A/c To Bio Sustainable Feeds (BSF) LTD. Dr. 500 million 500 million 2012-13 Expenses on Alternative Aquaculture Feeds A/c To Cash A/c Dr. 100 million 100 million 2013-14 Research A/c To Cash A/c Dr. 500 million 500 million 2014-15 Development A/c To Cash A/c Dr. 200 million 200 million 2015-16 Development A/c To Cash A/c Dr. 200 million 200 million BSF Ltd. management asserted in a prospectus that the patent values were predicated on BSF Ltd. having exclusive control over the bacteria-based feeds technology.1 How reasonable is that assertionsupport your answer with references to current and recent (e.g. last decade or so) research. The company in its second research about bacteria based feed, has already spent a total of $500 million AUD ($340 million plus $160 million) on research and has committed to spend $200 million in development cost over the next two years to develop an alternative aquaculture feed from the research done to date. The company in its prospectus included that the expected net market value of the patent is $700 million AUD if sold in two years or $200 million AUD a year for 10 years if produced and sold. To this patent value, company asserts to have exclusive control over this new alternative way of aqua feed. According to the company, this technology is all new and sustainable and no research has been done previously about the bacteria feed. The assertion of BSF Ltd about the patent value is not correct. Because there are various companies who already researched in the area of bacteria based feeding. This idea has developed in late 1980s and constantly going through improvements and is re-examined to fulfill the increasing demand for fish feed. (Helmer, 2016)Thus, the idea developed by BSF Ltd is not unique or new. Eventually it will reduce the amount of valuation of patents. The research has been done related to phototrophic bacteria as an alternative for fish feed. The biomass of these phototrophic bacteria is reported to be highly nutritive as compared to plant based feed. Also increase in weight and survival rate is seen through the research conducted. According to the researchers views in the article, the rate of survival has increased if phototrophic bacterial cell are added to the feed soon after hatching. The main reason for survival as indicated was the supply of protein by the phototrophic bacteria.(Banerjee et al., 2016). References Accounting Tools, 2016. Research and development. [Online] Available at: https://www.accountingtools.com/questions-and-answers/research-and-development-accounting.html [Accessed 22 September 2016]. Aquafeed.com , 2014. USA - Producing aquafeed ingredients using plant-based proteins. [Online] Available at: https://www.aquafeed.com/read-article.php?id=5593sectionid=1 [Accessed 21 september 2016]. Banerjee, S. et al., 2016. Phototrophic Bacteria as Fish Feed Supplement. Malaysia: Institute of Post Graduate Studies and Research, University of Malaya. European Maritime Day, 2016. Innovative and sustainable feed ingredients for the aquaculture industry. [Online] Available at: https://ec.europa.eu/maritimeaffairs/maritimeday/en/innovative-and-sustainable-feed-ingredients-aquaculture-industry [Accessed 21 september 2016]. Europian Commission , 2015. Sustainable Aquaculture. [Online] Available at: https://ec.europa.eu/environment/integration/research/newsalert/pdf/sustainable_aquaculture_FB11_en.pdf [Accessed 21 september 2016]. Goldense, B.L., 2015. The Difference Between Research and Development. [Online] Available at: https://www.rdmag.com/article/2015/02/difference-between-research-and-development [Accessed 22 september 2016]. Greenpeace, 2016. Sustainable Aquaculture. [Online] Available at: https://www.greenpeace.org/international/en/campaigns/oceans/sustainable-aquaculture/ [Accessed 21 september 2016]. Hassan, M.R., 2016. Nutrition and Feeding for Sustainable Aquaculture Development in the Third Millennium. [Online] Available at: https://www.fao.org/docrep/003/ab412e/ab412e10.htm [Accessed 21 september 2016]. Helmer, J., 2016. Methane-eating bacteria could reduce the impact of our big appetite for fish. [Online] Available at: https://www.theguardian.com/sustainable-business/2016/mar/17/methane-eating-bacteria-reduce-impact-fish-demand-feedkind-calysta [Accessed 22 september 2016]. ICAI, 2016. tatements of Accounting Standards (AS 8). [Online] Available at: https://www.taxlawsonline.com/acstandards/as8.htm [Accessed 21 September 2016]. Intrexon Corporation; Darling Ingredients Inc., 2016. Forging a New Frontier in Protein Supply and Feed Sustainability. [Online] Available at: https://www.prnewswire.com/news-releases/forging-a-new-frontier-in-protein-supply-and-feed-sustainability-300226453.html [Accessed 21 september 2016]. investopedia, 2016. Research And Development - RD. [Online] Available at: https://www.investopedia.com/terms/r/randd.asp [Accessed 21 september 2016]. James, M.A., 2009. Towards a Research Innovation Initiative in Sustainable Aquaculture. UK Aquaculture RD Database Strategic Summary 1999 2009, Defra Report. Kothari, C.R., 2004. Research Methodology: Methods and Techniques. New Age International. Kumar, V. Barman, D., 2012. Anti-nutritional Factors in Plant Feedstuffs Used in Aquafeeds. [Online] Available at: https://www.researchgate.net/publication/237046544_Anti-nutritional_Factors_in_Plant_Feedstuffs_Used_in_Aquafeeds [Accessed 21 september 2016]. Lacoma, T., 2016. The Advantages of Research Development Business Strategies. [Online] Available at: https://smallbusiness.chron.com/advantages-research-development-business-strategies-21246.html [Accessed 22 September 2016]. Martin, 2014. Research and Development (RD) | Overview Process. [Online] Available at: https://www.cleverism.com/rd-research-and-development-overview-process/ [Accessed 22 september 2016]. Murali, R., 2012. he importance of research in an organisation. The Hindu, 21 november. Tarver, E., 2015. what is the difference between research and development and product development? [Online] Available at: https://www.investopedia.com/ask/answers/042815/what-difference-between-research-and-development-and-product-development.asp [Accessed 21 september 2016]. Tibbetts, J.H., 2015. In Booming Aquaculture Industry,A Move to Plant-Based Food for Fish. [Online] Available at: https://e360.yale.edu/digest/in_booming_aquaculture_industry_a_move_to_plant-based_food_for_fish/4523/ [Accessed 22 september 2016].

Integrated and Strategic Business Managementâ€Myassignmenthelp.Com

Question: Discuss about the Integrated and Strategic Business Management. Answer: Introduction: Mayrah is a highly recognized fashion and lifestyle designer brand in Australia, desirous to expand its business in Mumbai (Mayrah 2016). However, since Australia and Mumbai are two different countries with different social as well as corporate culture, it is important for the organization to be aware of the communication problem and other issues that may crop up while doing business in Mumbai (Paliwoda and Thomas 2013). While in India, it is important to be specific as the Indians lack a straightforward approach while doing business, and indulge in vagueness while making agreements. Mayrah if intends to start business in India through partnership, it must come up with long-term agreements, as in Mumbai, people are hardly interested in short-term ventures. Politeness and workplace hierarchy have to be well-maintained. Mumbai dwellers believe in punctuality and the culture being essentially male-centric relies more on doing business with men rather than women. Mumbais culture is highl y family-centric, and hence the advertisements promoting the brand should promote positive family values of shared happiness and joy (Holtbrgge and Baron 2013). There is a variety of compliance requirements that the authority of Mayrah must keep in mind while conducting business in Australia. Under the New Companies Act, a new organization before arriving in India must get itself legally enrolled by fulfilling the legal formalities. Within thirty days from its incorporation in the Indian companies, the organization will be required to hold the first board meeting, followed by which it needs to apply for Tax Deduction and Collection Account Number and Permanent Account Number (Hallward et al. 2015). Mayrah will also be required to keep a proper record of its balance sheet as well as profit and loss account, which it will need to maintain with the Registrar of Companies. Further, engaging in some sort of Corporate Social Responsibility act is mandatory in India. Hence, Mayrah will be obliged to undertake some kind of philanthropic activity while doing business in India. While doing trade in India, Mayrah will also have to abide by the environm ental laws of India (Besley 2015). Reference List: Ang, S.H., Benischke, M.H. and Doh, J.P., 2015. The interactions of institutions on foreign market entry mode.Strategic Management Journal,36(10), pp.1536-1553. Besley, T., 2015. Law, regulation, and the business climate: The nature and influence of the World Bank Doing Business project.The Journal of Economic Perspectives,29(3), pp.99-120. Cavusgil, S.T., Knight, G., Riesenberger, J.R., Rammal, H.G. and Rose, E.L., 2014.International business. Pearson Australia. Czinkota, M.R. and Ronkainen, I.A., 2013.International marketing. Cengage Learning. Dr, A., Baccini, L. and Elsig, M., 2014. The design of international trade agreements: Introducing a new dataset.The Review of International Organizations,9(3), pp.353-375. Hallward-Driemeier, M. and Pritchett, L., 2015. How business is done in the developing world: Deals versus rules.The Journal of Economic Perspectives,29(3), pp.121-140. Holtbrgge, D. and Baron, A., 2013. Market entry strategies in emerging markets: An institutional study in the BRIC countries.Thunderbird International Business Review,55(3), pp.237-252. Laufs, K. and Schwens, C., 2014. Foreign market entry mode choice of small and medium-sized enterprises: A systematic review and future research agenda.International Business Review,23(6), pp.1109-1126. Mayrah, 2016.MAYRAH | Australian fashion lifestyle designer brand. [online] Mayrah.com.au. Available at: https://www.mayrah.com.au/ [Accessed 19 Aug. 2016]. Mujtaba, B.G. and Cavico, F.J., 2013. Corporate social responsibility and sustainability model for global firms.Journal of Leadership, Accountability and Ethics,10(1), p.58. Paliwoda, S. and Thomas, M., 2013.International marketing. Routledge. Perry-Kessaris, A., 2016.Global Business, Local Law: the Indian legal system as a communal resource in foreign investment relations. Routledge.

Thursday, April 16, 2020

Gothic Architecture Sample Essay

Gothic Architecture Sample EssayGothic architecture, sometimes referred to as Gothic Revival, is the distinctive design of Gothic style buildings that emerged in Europe in the 19th century. Since Gothic architecture is typified by low rise, square roofs, Gothic sample essays can help you design your own Gothic-style houses.The Gothic sample essay is simple to use, and is excellent for students who want to practice their design skills. After you complete your design, you will be able to show it to your friends, neighbors and other family members. Plus, by showing it to them, you will get a better idea of what you are doing and be able to come up with a better design yourself.A Gothic sample essay can be used as both a design tool and as a teaching tool. However, it is important to keep in mind that even though Gothic architecture can be a beautiful looking building, it will not be successful if it is not thought out properly. The architectural details can make or break a Gothic sample essay. Your Gothic sample essay should be creative, yet tidy and eye-catching.Keep in mind that while an interesting architectural detail may have a positive effect on the design of the house, it is not always necessary to include the details. Many times the details are enough to draw the eye. Remember that you will be showing your design to many people, so you need to think of ways to be unique and stand out from the crowd.Most Gothic architecture includes a Gothic door, which is where you will begin when designing your home. Try to think of what color combination best suits your Gothic house and bring it into your door. While adding a Gothic door can add detail to a Gothic sample essay, it can also be viewed as an unwanted step to add more Gothic architecture.Aside from the interior design aspects, some Gothic architecture is stylized using Greek and Roman elements. Try to incorporate some of these ancient styles into your Gothic architecture and blend them with your own personal styles. In addition, be sure to include any natural elements such as stone slabs and arches that add an element of interest.A very important thing to remember when designing your Gothic architecture is that it must be practical and marketable. Your Gothic sample essay should show your strengths and also showcase your weaknesses. The essay is not just an illustration of your artistic talents, but rather a practical and business-oriented design tool.So, take your time to create a Gothic architecture that you can be proud of and show it to others. You can incorporate a variety of designs in your Gothic architecture and make it unique and captivating. With a Gothic architecture design that you feel truly represents you, you can be proud of yourself and your house and can even sell it.

Tuesday, April 14, 2020

How did the Lewis Clark Expedition help America expand Essay Example

How did the Lewis Clark Expedition help America expand? Essay The Lewis Clark Expedition is one of the pivotal moments in the history of the United States. Two centuries ago, under the orders of the then President Thomas Jefferson, Captain Meriwether Lewis and Captain William Clark set about with a team of thirty three personnel to explore, observe and chart the vast expanses of territory to the west of the continent. Titled very aptly the Corps of Discovery, the team started their journey in Wood River, Illinois in 1804 and reached the Pacific Ocean on the other side of the continent a year later. The entire route taken by the team measured 3700 miles. It covered several states, including â€Å"Missouri, Kansas, Iowa, Nebraska, South Dakota, North Dakota, Montana, Idaho, Oregon and Washington†. (â€Å"Lewis and Clark Bicentennial,† 2001) The expedition marked a key event in the course of the nation’s history. This is acknowledged during the bicentennial celebrations of the event that transpired in 2005. On the occas ion of the event, a government commissioned Bicentennial Council was set up to educate the public as well as to promote research on the event. The Federal Interagency Lewis and Clark working group is another testimony to its importance. This essay will argue that Lewis Clark Expedition played a key role in shaping the subsequent history, culture and geopolitics of the nation. In the early days of the American republic, literature pertaining to natural history was an esteemed medium of information. It combined scientific and spiritualist approaches to the study of American geography. The copious descriptions and classifications contained therein served as essential tools to â€Å"contain the immensity and incomprehensibility of American nature, a subject Americans knew little about.† (Lewis, 2004) The early accounts of the discoveries in western expanses were crucial for forging in people a sense of rootedness to their land. It encouraged early republic Americans †to celebrate the complexity of the natural world, and by extension God, through an intimate understanding of its products. This scientific-spiritualist approach crossed boundaries of class and education, jumped denominational lines, and assuaged guilty consciences over the racial genocide that accompanied expansion across the continent.† (Lewis, 2004) Hence, it is clear that Lewis Clark has a profound socio-cultural relevance. One of the other achievements of the expedition was its completion of an overland journey through and across river systems in Missouri. By virtue of this feat, vast unchartered tracts of the West were opened up. The pioneers extended their interest well and beyond cartography. For example, they collected samples and specimens of plants and animals – some of which they’ve never encountered before. They actively studied the culture and social structure of native Indian tribes that they happened to pass by. The comprehensiveness of the expedition is highlighted by the fact that basic civil administration tasks were also performed. These include conducting diplomatic councils, forming trading relationships with tribes and recorded weather data. It is not unfair to claim that the team led by Lewis and Clark went beyond the obligations of their contract. This is attested by the fact that the t eam created Camp River Dubois on the Wood River at the confluence of the two great rivers, Mississippi and Missouri, north of St. Louis. The captains then â€Å"recruited young woodsmen and enlisted soldiers who volunteered from nearby army outposts. Over the winter, they prepared the men, whom they called the Corps of Discovery, for the frontier.† (Conry, 2004) We will write a custom essay sample on How did the Lewis Clark Expedition help America expand? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on How did the Lewis Clark Expedition help America expand? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on How did the Lewis Clark Expedition help America expand? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The team led by Lewis and Clark spent twenty eight months exploring, studying and recording the magnificent American landscape beyond erstwhile frontiers. It is a landmark event in American history because it captures the essence of challenges to westward expansion. For example, one area of challenge is on account of international diplomacy, where American imperialist goals would be received negatively by established European imperial powers. The expedition had implications for economic and trade relations with European powers. (Jones, 2002) For example, in Coues’s 1893 edition cast Lewis and Clark, the event was seen â€Å"as part of a grand American imperial project and became part and parcel of an effort to whet the appetite of, and to prepare the American nation for, a new round of frontier conquest and empire-building, this time not in North America but overseas.† (Lewis, 2004) Beyond the imperial overtones there were more immediate and practical challenges faced by the team. For example, communicating with local tribes was quite problematic. It is to the credit of the team that they were somehow able to overcome these challenges. Perhaps, the most astonishing of the feats by the expedition is the sheer physical endurance exhibited by the team. An indefinite journey into unchartered territory is tough enough, but when that journey continued for more than two years it underscores the superhuman effort. But such a risky enterprise was worth the effort when looked retrospectively. For, without the successful completion of the Corps of Discovery, American history would have taken a different course, perhaps less illustrious than what has transpired. The Lewis Clark Expedition is a precursor to the thriving field of historical and anthropological research. Even a whole new disciple such as American Studies was inspired by the rich findings of the expedition. The amount of primary scholarly material generated by the team of the Corps is one of its kind. One of the valuable collections is the book ‘In Their Own Words: Lewis and Clark’ by George Sullivan. This book uses â€Å"primary sources including drawings, journal entries, and maps-to explain the history of the Corps of Discovery.† (Brugar, 2004) It is on account of the significance of Lewis Clark Expedition to American history that it is celebrated even today. In January of 2003, the celebration to commemorate the bicentennial of the Corps of Discovery’s expedition was inaugurated at Thomas Jefferson’s Monticello home in Charlottesville, Virginia. The festivities that followed continued for well over three years – a conscious decision to match the twenty eight month duration of the epic journey. An annual Lewis Clark Day is also commemorated and celebrated. During this special day students across schools in the country are educated about the cultural, political and historical importance of the Corps of Discovery. In some schools, special exhibitions and simulations are organized, wherein,

Wednesday, April 1, 2020

Manon Lescaut Review Essay Example

Manon Lescaut Review Paper Essay on Manon Lescaut Gentlemen, let me tell you a story about what makes people lyubofff! There was a Chevalier des Grieux. A man from a good family and a good education for 17 years. He was handsome, smart and had a very useful talent to dispose of his associates. Cavalier finished the course in Philosophy, parents prepared him for the Order of Malta. And everything was wonderful, not to visit his fatal love All the troubles of the earth by women! There was a beautiful stranger Manon Lescaut .and then it began ! Lock, Stock and 2 barrel . Goodbye, Order of Malta, goodbye, the family, goodbye, study ! Hello, corruption, cheating, cheating, murder, prison, New Orleans. And all because of des Grieux, willing to sacrifice for Manon all the bishoprics in Christendom! And what is most interesting and rare not only ready, but sacrifices actually. The question arises: what was on the charmer ?! And its better than Maupassant mentioned in the summary, I say anyway I can not, This is full of contradictions, complex, changeable nature, sincere, vicious, but attractive, capable of inexplicable impulse, on the inconceivable feelings funny prudent and straightforward in their crime and at the same time extremely natural. How different is it from the artificial images of virtue and- blemish so simplistic output sentimental novelists who imagine that this characteristic types, not realizing how versatile and changeable is the human soul. Because, unlike Maupassant, Im a woman, I like it less pretty. Although we should recognize that, uspey parents hone Manon to the monastery to curb its tendency to pleasure, des Grieux life would be a lot more boring. Cavalier loved Manon. Manon loved gentleman. And Manon loved money, or rather not the money, and those pleasures that they could give clothes, theaters, maps, and entertainment. And as soon as the gentleman had problems with money, immediately there were problems with Manon. After all, how does this lovely lady: Do you think that you can be gentle when you do not have enough bread? What all this is over, I wi ll not tell you, but you, as the people are smart, you can guess yourself this book was chosen by me to read, because I have always tried to follow the footsteps of his grandfather Gorky in matters of self-education. Prevost was one of the outstanding writers of the XVIII century. And despite the fact that a lot of things written, but praised his first short novel about Manon Lescaut one of the first in the history of literature of psychological novels. The book provoked a lively discussion, was banned in France, burned, went on the list. Later Abbot Prevost had to remove some scandalous details and add more moralizing reservations to it from a distance, in particular, to send the Chevalier des Grieux in the end of the book on the right path. We will write a custom essay sample on Manon Lescaut Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Manon Lescaut Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Manon Lescaut Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Long time did not take me into the hands of books about love ladies and gentlemen in the era of the Regency ! Easy elegant style, not boring story, the characters are the characters in the development (in the end of the novel we see them grown up), recalling the canons of classicism and innovation felt the novel for its time . Familiarity with Prevost turned pleasant. 4 +